Die Stiege zum ersten Obergeschoss des D3 Gebäudes.

Martin Wiernsperger

Martin Wiernsperger, MSc, MBA

Martin Wiernsperger MSc, MBA

Research and Teaching Associate (Prae Doc)

Work at IfU, previous experience and academic profile

Martin is a research and teaching associate and has been with the Institute for Strategy and Managerial Accounting since August 2020. Besides pursuing his Ph.D., Martin teaches at the undergraduate as well as postgraduate level and supervises bachelor theses. Martin’s main teaching focus is on the institute’s flagship program in “strategy and managerial accounting”, as well as on WU’s community project. His course settings range from lecture-style classes, over case studies, to project-based courses for up to 60 students. For two years, Martin also served as the academic mentor for WU’s postgraduate honors program “Center of Excellence”.

Prior to pursuing his Ph.D., Martin completed his M.B.A. at the University of Technology in Sydney, while working as a research associate at the entrepreneurship and innovation department. Martin also holds a master’s degree in Strategy, Innovation, and Management Control as well as a bachelor’s degree in Business and Economics from WU Vienna. During his studies, he spent a semester abroad at the George Washington University. Apart from graduating at the top of his class both in Sydney and Vienna, Martin also received numerous awards for his academic achievements, such as the Austrian State Prize and the Excellence in Financial Research Award of the CFO Club Austria. Before joining academia, Martin worked in development finance, corporate banking, and management accounting.

Research interest

Martin conducts behavioral management accounting research. He examines how contemporary developments in society and new technologies can pose opportunities and challenges for companies’ management control systems. For conducting his research, Martin typically draws on the methods and traditions of experimental economics but regularly uses JDM-style vignette studies to complement his experimental findings.

For example, Martin’s most recent research project explores how the design of decision-makers’ compensation contracts influences their reliance on advice from differently framed artificial intelligence algorithms. In a second project, Martin shows that voluntary pay cuts by managers can positively influence the work behavior of employees. In a third working paper, he examines how peer performance assessments can be systematically biased in diverse teams and what can be done to mitigate such bias. Moreover, Martin’s current work-in-progress is related to his interests in business analytics, corporate purpose, and similar mega trends affecting how companies design and use their management control systems.